in connection with

By services, 2 October, 2024

BlackBerry Limited v. The King, 2024 TCC 123 -- summary under Paragraph 95(3)(b)

The taxpayer (“BlackBerry”), which in its 2010 taxation year generated $8 billion in sales of smartphones to BlackBerry US, which on-sold them, had acquired four US companies (the “US Affiliates”) so that it could benefit from their IP and from the tech expertise and services of their employees, who mostly remained in the US. The US Affiliates charged fees to BlackBerry for R&D services on a cost plus 8% basis, and BlackBerry provided service of greater value to the US Affiliates.

19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible -- summary under Qualifying Educational Program

The Directorate indicated that the word “period” in the pre-2004 version of para. (b) of the definition of “qualifying educational program” meant the length of time the student received income from an office or employment rather than the times at which duties of employment were performed.

By services, 28 October, 2016

ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA -- summary under Paragraph 141.1(3)(a)

The appellant (“Look”), which had been carrying on a telecommunications business, sold its licences (including its “Spectrum” licence) , which were its principal asset, in September 2009 for gross proceeds of $80 million, and ceased providing services to its customers in November 2009. Approximately 25% of the proceeds was paid to the executives as bonuses, and option or SAR cancellation payments. In 2011, Look commenced an action which resulted in a portion of these amounts being returned to it as having been misappropriated.

13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate -- summary under Paragraph 95(3)(b)

A foreign affiliate ("FA1") of a Canadian manufacturer (the "Taxpayer") provides testing services to the Taxpayer on products (namely, prototypes) manufactured by the Taxpayer in Canada or abroad and which are owned by the Taxpayer. The tests on the prototypes help validate the manufacturing processes developed in Canada by the Taxpayer and resolve problems. Although the prototypes themselves are not sold, the information generated from the testing thus ameliorates issues on subsequent production for sale as a result of corrective adjustments being made.

By services, 28 November, 2015

Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure) -- summary under Qualifying Educational Program

The taxpayer, who was a full-time teacher, also was pursuing a course of studies at a U.S. university leading to a Master of Arts in Curriculum Instruction. This program was found not to be undertaken as part of her duties of employment or "in connection with" her duties of employment but, rather, was undertaken in connection with her profession. The "joining, fastening or linking together" is with the Appellant's personal skill ...".

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